Eligible revenue reporting requirements are based on whether a carrier, as defined under section 7 of the Telecommunications Act 1997, is:
- A participating person as defined in the Telecommunications (Consumer Protection and Services Standards) Act 1999 or
- A USO non-participating person as defined in the Telecommunications (Participating Persons) Determination 2011 (No. 1) in accordance with paragraph 20A(2)(b) of the Telecommunications (Consumer Protection and Service Standards) Act 1999.
Reporting requirements, forms and instructions are available for the following eligible revenue periods: